I think paper was okay but I didn’t time enough revision so really not sure about this one! I think preconditions was to do with management confirming accounting standard used, disclosure of evidence and other facts etc… that’s what I put anyway!

Preconditions Guys!! In fact they were talking about the procedures before client acceptance!! like ethical consideration, legal (for e.e if previous auditor has been removed and new appointed in the legal way)+ independance considerations etc..only then, u can proceed and draft the engagement letter!!this is what i put!!! n u guys? plz share